人力资源成本会计外文翻译.docVIP

外文翻译 human resources Cost Accounting The meaning of human resource costs. American Accounting Association believes that “cost is paid for a certain purpose (or the possible costs) with the value of the currency determined to sacrifice”. The extension of this definition quite extensive, far beyond the scope of the concept of product cost. Human resource costs are the broad and narrow sense, the broad human resource costs, including workers employed by businesses in order to develop their own work before the ability to spend the cost of (pre-employment labor costs) and enterprises in staff recruitment and training, human resources development, and so spent the cost (after the cost of labor employed);narrow sense refers only to the human resource cost labor force employed in costs, but also of human resources Cost Accounting to be the object of study, which used historical cost pricing, enterprise investment in human resources accounting basis. Pre-employment cost of labor is often difficult to use historical cost pricing, which constitute the basis of enterprises human assets, often with the evaluation methods to determine their replacement value. In human resources, accounting, traditional Financial Accounting is based on the increase in human resources accounting accountings content, that is, the corresponding additional accounts, and an increase in the accounting statements of Information the disclosure of human resources indicators. In the capital of the parts, including recruitment costs, selection costs, training fees, Development fees, project, credit the registration Employees use the carry-over to the authorities to “human investment” account, the amount of the borrower; labor force employed in the direct costs of the cost after the part of imputation in the “human cost” account of the borrower. Costs, that is to be capitalized in the event of the recruitment, selection, training, Development and other fees, debit “human resource development” account, and cre